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A Spanish resident footballer asks whether dividends from a Dutch society where she licensed her image are exempt or if she can deduct amounts already paid. The DGT responds that such dividends are not subject to IRPF taxation to the extent they have already been taxed under the special image rights regime.
Cuestión planteada Si a las rentas derivadas del dividendo se les podría deducir lo ya pagado por la consultante en su IRPF por los referidos ingresos, o si dichas rentas estarían exentas.
Según el artículo 92.6.1 de la LIRPF, no se imputarán en el impuesto personal de los socios de la primera cesionaria los dividendos o participaciones en beneficios distribuidos por esta en la parte que corresponda a la cuantía que haya sido imputada por la persona física por la cesión de imagen. Estos dividendos no darán derecho a la deducción por doble imposición internacional. Una misma cuantía solo podrá ser objeto de imputación una sola vez.
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